The mission of the Massachusetts Department of Revenue is to achieve maximum compliance with the tax, child support and municipal finance laws of the Commonwealth. In meeting its mission, the Department is dedicated to enforcing these laws in a fair, impartial and consistent manner by providing professional and courteous service to all its customers.

Who We Are and What We Do

Administrative Affairs DivisionOffice of Affirmative Action
Audit DivisionOffice of Appeals
Child Support Enforcement DivisionOffice of the General Counsel
Commissioner's OfficeOffice of the Taxpayer Advocate
CommunicationsOffice of Tax Policy Analysis
Division of Local ServicesResolution
Legislative/External Affairs & Policy DivisionTax Administration
 Taxpayer Service Division

Administrative Affairs Division
Geoff Snyder, Deputy Commissioner
Kristin Lindquist – Associate Deputy Commissioner Of Administrative Affairs and Chief Risk Officer

The Administrative Affairs Division is responsible for all of the Department’s administrative, facility, finance, human resources, and labor relations functions.  It also includes the Risk Management and Assessment Group and Employee Training and Development. 

Audit Division
Stephen Moffatt, Acting Deputy Commissioner

The Audit Division is responsible for fostering voluntary compliance and narrowing the tax gap by identifying, educating, and auditing noncompliant taxpayers. The Audit Division audits the tax returns of businesses and individuals filed, including sales/use, meals, rooms occupancy and special fuels, are subject to examination by the Audit Division staff. The Audit Division is comprised of several bureaus with operations throughout Massachusetts as well as across the nation.

Child Support Enforcement Division
Michele Cristello, Deputy Commissioner
Maureen Ford, Associate Deputy Commissioner

The mission of the Child Support Enforcement Division is to make a difference in the lives of children by enforcing the financial responsibilities of parenthood. CSE's core functions are to establish paternity, and establish, enforce and modify child support and health insurance orders.

Commissioner's Office
Michael J. Heffernan, Commissioner
Chris Harding, Chief of Staff
Meghan Foley, Deputy Chief of Staff

The Commissioner is responsible for enforcing the Commonwealth's tax, child support and municipal finance laws. As head of this executive branch agency, the Commissioner works with the Secretary of Administration & Finance and members of the Legislature to promote and implement the administration's programs. 

Nicole St. Peter Mac Dermott, Director

Communications oversees media relations for the Department, covering issues for tax administration, child support enforcement and local services. Communications also generates news releases, writes speeches, coordinates media events and is a liaison with the Governor's Press Office. The Communications Office also seeks to connect and engage with the Department's many stake holders to find better ways to interact, while honestly sharing ideas and concerns.

Division of Local Services
Sean Cronin, Deputy Commissioner/Director of Municipal Affairs

The Division of Local Services helps Massachusetts cities and towns achieve sound and efficient fiscal management through technical assistance, training and oversight. Its bureaus are responsible for ensuring the fairness and equity of local property taxation, the accuracy and quality of local accounting and treasury management, interpreting state laws that affect local governance, distributing local aid and maintaining a comprehensive databank on local finances. DLS meets these responsibilities through community advising, seminars, publishing, Internet services, research, software development and support and community specific management reviews and audits.

Legislative/External Affairs & Policy Division (LEAP)
William McNamara, Deputy Commissioner

The Legislative/External Affairs & Policy Division (LEAP) brings together several groups within DOR that interact with the Department’s various constituencies and stakeholders – including the Legislative and Executive branches of state government, taxpayers and tax practitioners, the media, organizations representing individuals, businesses, and non-profit organizations, and others – to ensure that the Department is effectively communicating with these constituencies and stakeholders and speaking with one voice. The LEAP Division currently encompasses the Rulings & Regulations Bureau, the Office of Tax Policy Analysis (OTPA), the Office of Communications, and the Office of Legislative Affairs.

Office of Affirmative Action
Melissa Diorio, Acting Director

The Affirmative Action office is responsible for enforcing the affirmative action policy, which applies to all employment practices and employment programs sponsored by DOR and prohibits discrimination in employment on the basis of race, color, religious creed, national origin, ancestry, sex, sexual orientation, Vietnam Era Veteran Status, age and disability. Individuals with disabilities who require publications or tax forms in an alternative format can send their request to:

Department of Revenue
Office of Diversity and Equal Opportunity
P.O. Box 9557
Boston, MA 02114-9557

Office of Appeals
Debra Rokosz, Director

The Office of Appeals resolves disputed tax matters in an informal, consistent and expeditious manner by conducting hearings with taxpayers. The Office considers settlements designed to achieve results that are in the best overall interest of the Commonwealth.

Office of the General Counsel
Kevin Brown, General Counsel
Michael Fatale, Deputy General Counsel

The Office of the General Council advises the Commissioner and others within the department on all aspects of tax and administrative law. The Office also oversees the operations of the Underground Storage Tank Program and the Criminal Investigations Bureau. 

Office of the Taxpayer Advocate
Dana Ackerman, Taxpayer Advocate

The Taxpayer Advocate's primary responsibility is to identify and propose solutions and changes for systemic problems that increase the burden on, or create problems for taxpayers. Where appropriate, the Advocate will recommend administrative or legislative changes to resolve, alleviate, and/or mitigate identified problems. With support from the Problem Resolution Office, the Taxpayer Advocate also assists taxpayers and their representatives in the prompt resolution of complex problems and ensures that all taxpayers are aware of and afforded their rights in all communications with the Department. To contact the Taxpayer Advocate, please call 617-626-2280.

Office of Tax Policy Analysis
Kazim Ozyurt, Director

The Office of Tax Policy Analysis provides tax revenue forecasts, statistics on the Massachusetts tax system and estimates the fiscal impact of tax law changes.


The Resolution Division works with taxpayers and the other tax divisions to address issues that could not be resolved in the Audit or Taxpayer Service Division. This includes making decisions on abatement claims, resolving disputes, working with taxpayers on problem cases and representing the Commonwealth in matters before the Appellate Tax Board, Superior and Bankruptcy Courts.

Tax Administration
William Graham, Deputy Commissioner

The Tax Administration branch of DOR is responsible for end-to-end management of the tax administration process and is made up of the Audit, Resolution and Taxpayer Service Divisions.

Taxpayer Service Division
Charlene Hannaford, Acting Deputy Commissioner

The Taxpayer Service Division is responsible for providing information and assistance to the Commonwealth's taxpayers and tax practitioners and, where necessary, adjusting accounts. The division, consisting of the Customer Service, Management Services and Collections bureaus, is also responsible for increasing compliance with existing tax law by locating non-filers and adding them to the state's tax rolls.